Journalize the following transactions in the accounts of Canyon River Medical Co$.,$ a medical equipment company that uses the direct write$-$off method of accounting for uncollectible receivables:

Date Transaction

Jan. $19.$ Sold merchandise on account to Dr$.$ Kyle Norby, $$46,700.$ The cost of goods sold was $$25,200.$

June $2.$ Received $$12,600$ from Dr$.$ Kyle Norby and wrote off the remainder owed on the sale of January $19$ as uncollectible.

Oct. $23.$ Reinstated the account of Dr$.$ Kyle Norby that had been written off on June $2$ and received $$34,100$ cash in full payment.

If an amount box does not require an entry, leave it blank.

DateAccountDebitCredit

Jan. $19-$sale

Jan. $19-$cost

June $2$

Oct. $23-$reinstate

Oct. $23-$collection